Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Pada Koperasi Serba Usaha Linchen

Tahik, Paskalia Rulyani and Ariani, Mintarti and Wibowo, Joshi Maharani (2024) Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Pada Koperasi Serba Usaha Linchen. JIMEA : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 8 (3). pp. 2886-2899. ISSN 2541-5255; E-ISSN 2621-5306

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Abstract

Financial analysis is needed in a company. Based on previous research, financial performance during the COVID-19 pandemic is still said to be unhealthy. Therefore, this study aims to analyze financial ratios to obtain information about the financial performance of the Linchen Multi-Business Cooperative during COVID-19 and after COVID-19. The method used is quantitative descriptive about financial performance through liquidity ratio, solvency ratio, and profitability ratio. Data was obtained in the form of financial position reports and Residual Operating Results (SHU) in 2020 & 2021 for the period during the COVID-19 pandemic and 2022 & 2023 for the period after the COVID-19 pandemic. The results of the study show that the COVID-19 pandemic has greatly affected the financial performance of the Linchen Multi-Business Cooperative. This is seen from the measurement of the liquidity ratio (current ratio), solvency ratio (debt ratio), and profitability ratio (return on equity) which are considered not good during the pandemic due to lessthan optimal operational activities. However, after the COVID-19 pandemic, financial performance has experience significant developments so it is considered very good. Therefore, the Linchen Multi Business Cooperative must improve its operational activities so that its financial performance continues to improve. Implementive recommendations that must be carried out by the Linchen Multi-Business Cooperative to maintain and improve financial performance are reducing long-term debt and financing operational activities, as well as being able to prepare a budget for expenditure revenue and supervise its implementation periodically

Item Type:	Article
Uncontrolled Keywords:	Cooperatives; Financial Ratio Analysis; and Financial Performance
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance
Divisions:	Faculty of Business and Economic > Department of Economic
Depositing User:	Mintarti Ariani 3146
Date Deposited:	15 Jan 2025 11:17
Last Modified:	12 Feb 2025 08:14
URI:	http://repository.ubaya.ac.id/id/eprint/47731

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